Section 159(1) — 17 judgments | BharatTax

PRATIMA REDDY MUTHU,HYDERABAD vs. ACIT., CIRCLE-14(1), HYDERABAD

ITA 1310/HYD/2025[2010-11]Status: DisposedITAT Hyderabad24 Dec 2025AY 2010-11

Bench: Shri Vijay Pal Rao & Shri Manjunatha G.आ.अपी.सं /Ita No.1310/Hyd/2025 Assessment Year 2010-2011 Pratima Reddy Muthu, Hyderabad – 500 034. The Acit, Circle-14(1), Vs. Hyderabad – 500 004. Telangana. Pan Aaopm8335J (Appellant) (Respondent) िनधा"रती "ारा /Assessee By: Sri Yogesh K Jagia & Sri Amit Sood, Advocates. राज" व "ारा /Revenue By: Ms U Mini Chandran, Cit-Dr सुनवाई की तारीख/Date Of Hearing: 24.11.2025 घोषणा की तारीख/Pronouncement: 24.12.2025 आदेश/Order

For Appellant: Sri Yogesh K Jagia And Sri Amit Sood, AdvocatesFor Respondent: MS U Mini Chandran, CIT-DR

Section 14Section 143(3)Section 159(1)Section 159(6)Section 171(1)Section 2(11)Section 2(29)Section 250Section 28

have been denied in the impugned order. 3) That Ld. CIT (Appeal) erred in passing impugned order by failing to take countenance of section 159(1) of Act making legal representative, as defined in section 2(29) of Act, liable to pay tax as if the deceased is alive

LATE SHRI RANJITSINH BHAWANSINH VAGHELA THRU L/H BHARATSINH R. VAGHELA,GANDHINAGAR vs. THE INCOME TAX OFFICER, WARD-3,, GANDHINAGAR

ITA 827/AHD/2019[2012-13]Status: DisposedITAT Ahmedabad16 Dec 2025AY 2012-13

Bench: Dr. Brr Kumar & Shri Siddhartha Nautiyal

For Appellant: Shri Parimalsinh B. Parmar, ARFor Respondent: Shri B. P. Srivastava, Sr. DR

Section 54BSection 54F

order. In such a situation, it would not be correct to hold that the reassessment order is void ab initio. In view of section 159(1) and (3), the proper course is to set aside the matter to the Assessing Officer to bring the legal heirs on record and pass

LATE ASHVINBHAI UMEDBHAI PATEL (DECEASED) BY LEGAL HEIR SMIT ASHVINBHAI PATEL,KHEDA vs. THE ITO, WARD-1, NADIAD

In the result, the appeal of the assessee is allowed for statistical purposes

ITA 1106/AHD/2025[2011-12]Status: DisposedITAT Ahmedabad30 Sept 2025AY 2011-12

Section 271(1)Section 271CSection 69Section 69A

correct to hold that assessment order should be set aside as being non-est, in view of the specific language of section 159(1) and (3) of the Act. Such a situation, in our view would arise, when the Assessing Officer despite having prior intimation does not bring the legal ... heir of the assessee on record. Accordingly, in light of view of the specific language of section 159(1) and (3) of the Act, and the alternate contention of the Counsel for the assessee, we deem it proper to set aside the matter to the file of the Assessing Officer

LATE ASHVINBHAI UMEDBHAI PATEL (DECEASED) BY LEGAL HEIR SMIT ASHVINBHAI PATEL,KHEDA vs. THE ITO, WARD-1, NADIAD

In the result, the appeal of the assessee is allowed for statistical purposes

ITA 1105/AHD/2025[2011-12]Status: DisposedITAT Ahmedabad30 Sept 2025AY 2011-12

Section 271(1)Section 271CSection 69Section 69A

correct to hold that assessment order should be set aside as being non-est, in view of the specific language of section 159(1) and (3) of the Act. Such a situation, in our view would arise, when the Assessing Officer despite having prior intimation does not bring the legal ... heir of the assessee on record. Accordingly, in light of view of the specific language of section 159(1) and (3) of the Act, and the alternate contention of the Counsel for the assessee, we deem it proper to set aside the matter to the file of the Assessing Officer

ITO, WARD-5,, HISAR vs. VIJAY KUMAR, HISAR

In the result, the appeal is allowed

ITA 4167/DEL/2017[2008-09]Status: DisposedITAT Delhi26 Nov 2024AY 2008-09

Bench: Shri Saktijit Dey, Hon’Ble & Shri M. Balaganeshito, Vs. Vijay Kumar, Ward-5, S/O Shri Dev Raj Gpa, Hisar H. No. 1663, Ue-Ii, Hisar, Hisar, Haryana (Appellant) (Respondent) Pan: Afcpk9097E Assessee By : Shri Ved Jain, Adv Shri Aman Garg, Adv Shri Aayush Garg, Adv Revenue By: Shri Mritunjay Prasad Dwivedi, Sr. Dr Date Of Hearing 24/10/2024 Date Of Pronouncement /11/2024

For Appellant: Shri Ved Jain, AdvFor Respondent: Shri Mritunjay Prasad Dwivedi, Sr. DR

Section 143(3)Section 159(1)Section 159(4)

parted with by the legal heir which is not the situation in the present case. Instead, in this case the provisions of section 159(1)/ 159(2) are applicable.” 3. We have heard the rival submissions and perused the materials available on record. The assessment was completed

MRS. BEANT KAUR JUNEJA,NAGPUR vs. INCOME TAX OFFICER, WARD-4(2), NAGPUR

The appeal of the assessee is ALLOWED

ITA 18/NAG/2023[2017-18]Status: DisposedITAT Nagpur25 Apr 2024AY 2017-18

Bench: Hon’Ble Shri S. S. Godara & Shri G. D. Padmahshaliआयकर अपऩल सं. / Ita No. 018/Nag/2023 निर्धारण वषा / Assessment Year : 2017-18 Beantkaur Avtarsingh Juneja Hp Petrol Pump, Dosar Bhavan, C. A. Road, Nagpur-440002. Pan: Aflpj2956E . . . . . . . अपीलार्थी / Appellant

For Appellant: None for the AssesseeFor Respondent: Mr Abhay Marathe [‘Ld. DR’]

Section 143(1)Section 24Section 246A(1)(a)Section 250Section 253(1)(a)Section 271BSection 273BSection 274(1)Section 44A

legal representatives of the deceased can also be liable to pay penalty on behalf of the deceased assessee pursuant to the provisions of Section 159(1) of the Act. This finds support in the ratio of Hon’ble Allahabad High Court in case of ‘Kalawati Devi ... Taxman 252] wherein their Hon’ble Lordship have held that, section 159(1) clearly makes the legal representatives liable not only for the tax payable by the deceased-assessee but also for all sums which the deceased would have been liable to pay had he not died. Hence, penalty proceedings